{"data":{"id":"us-in/ic-6-2.5-3.5-23","jurisdiction":"us-in","citation":"IC 6-2.5-3.5-23","heading":"Consequences for failure to pay and failure to file","body":"Sec. 23. (a) A refiner, terminal operator, or distributor (including a qualified distributor) that fails to remit the tax or file the returns or reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.\n(b) A distributor that fails to file the reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 3.5. Collection of Use Tax on Gasoline"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-3.5-23","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"7e415a0ea2d0349206edfe51acb70201401e7ee71a5a19f03a14bf2773b315bf","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3.5-22","next":"us-in/ic-6-2.5-3.5-24"},"notice":"GroundRules: Original legal text. Not legal advice."}